Big Five Personality Traits dan Skeptisisme Profesional Auditor

Professional skepticism is an attitude that consistently questions and critically evaluates audit evidence. A high of professional will produce a quality report in which the personality factor one factors. Personality indicators are declared valid big five personality. The aim this study to empirically prove effect traits on auditors Public Accounting Firm Province Bali. research was conducted at Bali Accountant Office by distributing questionnaires. sample 55 auditors, determined purposive sampling method. Data were analyzed using multiple linear analysis techniques. results openness experience, conscientiousness, extraversion, agreeableness have significant positive effect, while neuroticism has negative auditor's skepticism.
 Keywords: Skepticism; Big Five Personalit; Auditor’s Traits;